TaxTMI 
TaxTMI 
Streamlining the Procedure of Processing Brand Rate Drawback Claims under Section 75 of the Customs Act, 1962 - Reg.
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....eight Forwarders, Custodians, Customs Brokers, and other stakeholders working under Bengaluru City Customs regarding the procedure for processing claims for fixation of Brand Rate Drawback under Section 75 of the Customs Act, 1962 read with Rule 6 and Rule 7 of the Customs and Central Excise Duties Drawback Rules, 2017. 1. Filing of Brand Rate Applications : In regards to Brand Rate Applications report received in Drawback Section under Rule 6 ( Cases where amount or rate of drawback has not been determined) and Rule 7 (Cases where amount or rate of drawback determined is low) of the Drawback Rules, all Brand Rate applications must be submitted with the required documents to avoid delays. Incomplete applications will be returned to....
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.... Bond Requirements: If provisional drawback is requested, exporters must enter into a general bond or a specific bond for the full amount claimed, with conditions to refund any excess or adjust for deficiencies. (Rule 6(2)(b)) Rule 7: Initial Application: Where, in respect of any goods, the exporter finds that the amount or rate of drawback determined under rule 3 or, as the case may be, revised under rule 4, for the class of goods is less than eighty per cent of the duties paid on the materials or components used in the production or manufacture of the said goods. Exporters must apply within three months from the relevant date (i.e. first date of LEO) for the drawback determination, except where a claim under Rule 3....
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....p; 6 DBK-II statement (signed by Chartered Accountant) 7 DBK-IIA statement (signed by Chartered Accountant) 8 DBK-III statement (signed by Chartered Accountant) 9 DBK-IIIA statement (signed by Chartered Accountant) 10 Brief description of the manufacturing process (Flowchart, Literature, Brochure etc.) 11 Drawback Working Sheet in PDF & Excel 12 Export statement (for Rule 7(1) claims) 13 Value addition statement (FOB value > CIF) 14 Attested photocopies of shipping bills 15 Declaration for 9807/9801 for claim of Brand Rate (As per Circular No. 29/2015-Cus., dated 16-11-2015) 16 ....
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.... assigned a reference/file number from the concerned Section i.e. Drawback Section, ICD, City Customs, Bengaluru. The claim will be processed for fixation of Brand Rate Drawback under Section 75 of the Customs Act, 1962. 3.3 Failure to Respond to Deficiency Memo: If the exporter fails to reply to the Deficiency Memo (DM) within 30 days (or any other time prescribed in the rules), the following will be applied: (a) For Goods Exported by Post: In accordance with Rule 12(3) of the Customs and Central Excise Duties Drawback Rules, 2017, if the exporter failed to respond to the Deficiency Memo within 30 days period, the claim shall be deemed not to have been received. This applies specifically to goods exported by post. However, i....
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....ctive immediately and must be strictly adhered to by all officers and staff concerned. 6. Difficulty Resolution: Any difficulty encountered in the implementation of this Public Notice should be reported to the undersigned for resolution. AMITESH BHARAT SINGH COMMISSIONER OF CITY CUSTOMS /BENGALURU Enclosures: Annexures A & B ANNEXURE - A Office of the Commissioner of Customs, City Customs Commissionerate C.R. Building, Queen's Road, Bengaluru-560 001 File No........................................................................... Date: DIN No. DEFICIENCY MEMO To M/s.________________ ____________________ _____________________ Subject: Deficiency Memo for Brand Rate Application under Rule [6 o....